Version Superseded: 11/07/2023
Point in time view as at 01/01/2018. This version of this provision has been superseded.
Finance Act 2016, Section 188 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The Treasury must, before the end of each review period, conduct a review of the effectiveness of the OTS in performing its functions.
(2)The “review period” means—
(a)in relation to the first review, the period of 5 years beginning with the day on which this section comes into force, and
(b)in relation to subsequent reviews, the period of 5 years beginning with the day on which the previous review was completed.
(3)The Treasury must prepare and publish a report of each review.
Commencement Information
I1S. 188 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
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